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Opinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-54
… of the Retirement and Social Security Law provide that the right of a person to a pension shall not be assignable. … distribution of a retirement allowance should address the right of the individual to receive a share of the benefit, … select his or her ordinary death benefit beneficiary. The right to change that beneficiary cannot be bargained away. …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2007-4
… in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in village); (authority to establish fund for annual payments under ambulance … hold the proceeds of unneeded village real property sales to finance appropriations for annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 88-59
… also have an acting justice who shall serve when requested by the village justice or in the absence or inability of the … increase the salary to be paid to the village justice. The salaries and wages of village officers and employees must be … budget and any revision of the budget, the wages and salaries become fixed at the amounts shown at the time the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Find Opportunities to Do Business with New York State
… right for you and your business. Contract Reporter - New York State’s official source for State contracting … opportunities. Procurement Opportunities with the Office of State Comptroller - View our list of competitive …
https://www.osc.ny.gov/state-vendors/resources/find-opportunities-do-business-new-york-stateOpinion 97-20
… department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to remodel and … fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for the … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2000-14
… AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity … -- Retirement Benefits (payments into annuity program) SCHOOL DISTRICTS -- Teachers (payments by school district into annuity program) CIVIL SERVICE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2000-7
… who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited interest in a contract … and lawn maintenance between the fire district and the corporation, even if the fire district solicits bids for the work, the corporation is the sole bidder, the commissioner recuses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-24
… joint hospitals; General Municipal Law §353-a, joint airports). Further, the extension of extra-territorial …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentInformation Technology Governance – Information Technology Governance
… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … a bid protest, OSC requires that all relevant bids (winning, rejected or protested) be submitted with the … a bid protest, OSC requires that all relevant proposals (winning, rejected or protested) be submitted with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the … of goods and services and the authorization of payments for those goods and services. Even though this is a … by law, have chosen to delegate their responsibility for auditing claims and have established the position of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal cards on the table, including budget … bargaining wage increases and asylum seekers. It also shows stronger than projected city revenues and additional … from the PEG will not be enough to offset these new costs. This suggests it will become even more difficult for the city …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budget